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【单选题】
The following information relates to questions 13 and 14.Each unit of product Zeta requires 3 kg of raw material and 4 direct labour hours. Material costs $2 per kg and the direct labour rate is $7 per hour. The production budget for Zeta for April to June is as follows. April May June Production units 7,800 8,400 8,200 Raw material opening inventories are budgeted as follows. April May June 3,800 kg 4,200 kg 4,100 kg The closing inventory budgeted for June is 3,900 kg. Material purchases are paid for in the month following purchase. What is the figure to be included in the cash budget for June in respect of payments for purchases?A.
$25,100
B.
$48,800
C.
$50,200
D.
$50,600
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B.
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C.
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D.
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